FatwaJohorEndowment (Waqf) & Religious Property
MEMOHON JAWAPAN (NASIHAT, TEGURAN DAN TUNJUK AJAR) UNTUK BEBERAPA PERSOALAN AGAMA YANG MEMERLUKAN PENJELASAN. PERMASALAHAN 1: WAQAF, HIBAH, DERMA KHAIRAT, DERMA, SUMBANGAN DAN HADIAH
May a waqf donor or charity giver apply for tax relief on their waqf and charitable donations, and is a gift the same as waqf, hibah and donations?
Short answer
The Johor Fatwa Committee disagreed that the six terms (waqf, hibah, charitable donation, donation, contribution and gift) be defined as a gift, since the concepts differ, although the word gift may be used for the purpose of obtaining tax relief.
A reference, not a fatwa. First sentence of the summary below — read the original fatwa and consult your state authority before acting.
- Authority
- Johor State Mufti Department
- Date
- Status
- Fatwa committee decision
- Series
- Fatwa Negeri Johor
- Topic
- Endowment (Waqf) & Religious Property
No evidence of gazettement in the source — this is not a gazetted fatwa.
Summary
The Johor Fatwa Committee disagreed that the six terms (waqf, hibah, charitable donation, donation, contribution and gift) be defined as a gift, since the concepts differ, although the word gift may be used for the purpose of obtaining tax relief. It is permissible for donors to stipulate and apply for tax relief, because waqf property is no longer theirs, provided the intention remains sincere for Allah. All the terms may claim tax relief except gifts, and the reward for the intention remains as long as sincerity is kept. The fatwa also permits zakat funds under the fi sabilillah category to be used to build student housing and learning buildings.
Written in our own words from the original fatwa — check the source before acting on it.
Menyatakan syarat kepada pewakaf dan penderma khairat dengan pelepasan cukai adalah harus.
Read the full fatwa on the Johor website (new tab)
How to cite
Cite the original fatwa and its authority. Rujuk Fatwa is only where you found it.
Johor State Mufti Department. “MEMOHON JAWAPAN (NASIHAT, TEGURAN DAN TUNJUK AJAR) UNTUK BEBERAPA PERSOALAN AGAMA YANG MEMERLUKAN PENJELASAN. PERMASALAHAN 1: WAQAF, HIBAH, DERMA KHAIRAT, DERMA, SUMBANGAN DAN HADIAH”, 8 September 2017. https://said.johor.gov.my/perkhidmatan/paparan_detail_fatwa.php?id=1187. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/tax-relief-waqf-charitable-donations-ruling/